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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1201 to 1250 of 5778 Records

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December 27, 2021 Case Laws Income Tax

Depreciation disallowed on the reason that 4 trademarks have been included in the block of assets are not put to use - in relation to block of assets, it is not possible....
December 27, 2021 Case Laws Customs

MEIS - Seeking direction to remove the name of the petitioner from the Denied Entity List - benefit of Merchandise Export from India Scheme - The contention that unless.....
December 27, 2021 Case Laws Customs

PIL - There is no prohibition, restriction or regulation to sale, purchase, possession or breeding of the exotic species within India under the provisions of the Customs....
December 27, 2021 Case Laws Customs

Smuggling - Gold - validity of continued detention of the detenues - COFEPOSA - The detenue was free to produce materials to question the detention made against him and.....
December 27, 2021 Case Laws Customs

Levy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to......
December 27, 2021 Case Laws Customs

Exemption from levy of Integrated Goods & Service Tax - re-import of parts/engines of aircraft sent outside the country for repair - Appellant is thus entitled to......
December 27, 2021 Case Laws Insolvency and Bankruptcy

Rejection of claim of wages - Section 40(2) of I&B Code - Some of the Appellants failed to provide any proof of having been appointed in service of employment of the......
December 27, 2021 Case Laws Money Laundering

Seeking grant of Anticipatory Bail - Socio-economic criminals are economically sound, therefore, in releasing them on anticipatory bail there is probability of......
December 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - suspended director - Since the petitioner is not a juristic person, but is a natural person, and, though he is a suspended director, yet when he is.....
December 25, 2021 Case Laws GST

Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a......
December 25, 2021 Case Laws GST

Cancellation of registration of the petitioner - due to loss incurred, the taxes were not paid - the petitioner shall pay the amount in ten (10) equal installments to be....
December 25, 2021 Case Laws GST

Violation of principles of natural justice - disallowance of input tax credit - This Court also feels that the matter can better be appreciated and gone into by the......
December 25, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - defective notice - Since it has been found that the show cause notice dated 12.02.2008 that was issued to the Assessee was vague and the.....
December 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - net loss of cancellation of forward contract - When the primary facts necessary for assessment are fully and truly disclosed, the AO is....
December 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of......
December 25, 2021 Case Laws Income Tax

Lower deduction certificate u/s 197 - The reasons proceed only on the basis of the liability, if any, which may, or may not, be fastened upon another group company, i.e.....
December 25, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(d) - Interest income earned by the Society comes with the category of income from other sources and Section 80P(2)(d) deals with the eligible......
December 25, 2021 Case Laws Income Tax

MAT computation u/s 115JB - Bad and doubtful debts inclusion to the book profits for computation of MAT liability u/s 115JB - Whether the ITAT has committed the gross......
December 25, 2021 Case Laws Income Tax

Exemption u/s 54 - assessee has invested in three residential house properties at three different places - scope of amendment - whether exemption is available in respect....
December 25, 2021 Case Laws Income Tax

Addition on account of diversion of income / profit - there is no evidence to prove that this was some kind of sham arrangement of profits along with markup and......
December 25, 2021 Case Laws Income Tax

Revision u/s 263 - claim for deduction u/s 54B - the assessment order cannot be termed as “erroneous”. There is no material on record indicating that the appellant had......
December 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - as per CIT AO had failed to verify applicability of the provisions of Section 56(2)(viia) - As far as the invocation of Explanation 2 to......
December 25, 2021 Case Laws Income Tax

Exemption u/s 11 - Expenditure on distributing prize, Honorarium to jury, Event management expenses and Employee benefits - Whether expenditure incurred directly or......
December 25, 2021 Case Laws Customs

Provisional release of goods - import of Dry Dates - non-furnishing of Phytosanitary Certificate of country of origin - The two parallel proceedings cannot continue......
December 25, 2021 Case Laws Insolvency and Bankruptcy

In the interest of justice the time spent till now before the Adjudicating Authority from the 2nd CoC Meeting till the date of this order should be excluded from......
December 25, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - capital goods or not - lease rentals - set top boxes and other CPE’s supplied to the consumers on the rental basis - In the absence of any......
December 25, 2021 Case Laws Service Tax

Invocation of extended period of limitation - Levy of interest u/s 75 and penalty u/s 78 - the appellant is working as a nodal agency for the Government Project(s) and......
December 25, 2021 Case Laws Central Excise

CENVAT Credit - input service - transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus - The service provided was.....
December 25, 2021 Case Laws VAT and Sales Tax

Attachment of secured assets - recovery of sales tax dues - the secured creditor would have a first charge over an asset and the charge created in favour of the State of....
December 24, 2021 Case Laws GST

Rectification of mistake - GST Transition Form-l (TRAN-l) - Courts have held time and again that rules and procedures are intended to sub-serve the cause of justice. In.....
December 24, 2021 Case Laws GST

Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant....
December 24, 2021 Case Laws GST

Service of order - Since the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order, if law......
December 24, 2021 Case Laws GST

Seizure and confiscation of goods - Carrying Gold without delivery challan - Validity of proceedings initiated u/s 130 - The question whether absence of mandatory......
December 24, 2021 Case Laws GST

Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to......
December 24, 2021 Case Laws GST

Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses.....
December 24, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee had wrongly shown the rental income as 'business income' - Even the pertinent fact on the file is that in the immediate preceding......
December 24, 2021 Case Laws Income Tax

Validity of Settlement Commission order - by virtue of Section 132 (4A), Section 56 (2) (vii) and Section 292 (C), the presumption in law arose as a consequence of the......
December 24, 2021 Case Laws Income Tax

Revision u/s 263 - speculative transaction or not - majority of trades undertaken through day jobbing in which sale and purchase of scrips on same day are matched......
December 24, 2021 Case Laws Customs

Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal......
December 24, 2021 Case Laws Customs

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of......
December 24, 2021 Case Laws Customs

Condonation of delay in filing appeal before the Commissioner (appeals) - There is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by......
December 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - Words ‘if any’ after the word interest clearly indicates that it is not mandatory that debt should be alongwith......
December 24, 2021 Case Laws Service Tax

Levy of penalty - Both the lower authorities have erred in confirming the penalty as it is a settled principle that when tax is paid along with interest before issuance.....
December 24, 2021 Case Laws Central Excise

Appropriate forum - High Court or Supreme Court - issue of limitation - Decision in rem or in personam - In the facts of this case, the revenue could challenge only part....
December 24, 2021 Case Laws Central Excise

Clandestine removal of the finished excisable goods - No positive independent tangible evidence have been produced by the Revenue to substantiate the statements recorded....
December 24, 2021 Case Laws Central Excise

CENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - It is settled that even though the......
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicariously liability of Director - execution of guarantee deeds by the petitione - Admittedly, the cheques were signed by respondent No. 3, who, as....
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - The compromise would go a long way in maintaining the peace and harmony between the parties and thus, a prayer has been made to the Court for......
December 24, 2021 Case Laws Indian Laws

Dishonor of cheque - Territorial Jurisdiction - Seeking transfer of the criminal proceedings of a complaint case - In the case in hand, the petitioner has not pleaded......
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability of Managing Director - Considering the citation and as no specific averments were made by the 1st......

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES